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The number of estimates in footnotes and accruals

Chen, Huafeng Jason; Chen, Jason Victor; Li, Feng - In: Management science : journal of the Institute for … 70 (2024) 1, pp. 283-308

Persistent link: https://www.econbiz.de/10014469969

Chief executive officer characteristics and discretionary accruals in an emerging economy

Marwan Altarawneh; Rohami Shafie; Rokiah Ishak; Ghaleb, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period … association between CEO tenure, network, and gender and discretionary accruals. These results suggest that CEOs with more extended … reporting quality (FRQ). However, there is no significant relationship between CEO expertise, CEO age and discretionary accruals …

Persistent link: https://www.econbiz.de/10014420340

Accrual accounting in performance measurement and the separation of ownership and control

Hiemann, Moritz - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 289-314

Persistent link: https://www.econbiz.de/10014431549

The informational role of aggregate accounting earnings and their components in predicting GDP growth : evidence from Korea

Son, Min-Ho; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-20

effect between the future information of aggregate accruals and the historical information of aggregate operating cash flow …

Persistent link: https://www.econbiz.de/10014431961

Accrual-based earnings management and regulation : a literature review

Greusard, Olivier - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 4, pp. 539-580

Persistent link: https://www.econbiz.de/10013470012

Intangible investments, scaling, and the trend in the accrual-cash flow association

Green, Jeremiah; Louis, Henock; Sani, Jalal - In: Journal of accounting research 60 (2022) 4, pp. 1551-1582

Persistent link: https://www.econbiz.de/10013392405

Earnings quality and the coinsurance effect

Nasev, Julia; Emde, Dominik von der - 2024

Persistent link: https://www.econbiz.de/10015046625

Studies in international capital markets

LaFond, Ryan - 2005

Persistent link: https://www.econbiz.de/10003384553

Aggregate accruals and stock market returns

Hirshleifer, David (contributor); Hou, Kewei (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003290926

Earnings Quality and Stock Returns

Chan, Konan - 2010

performance, the behavior of individual accrual items, and discretionary versus nondiscretionary components of accruals …An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the … increases that are accompanied by high accruals, suggesting low-quality earnings, are associated with poor future returns. We …

Persistent link: https://www.econbiz.de/10012763145